Solutions to perfect the evaluation and classification of the level of completion of tasks of cadres, civil servants and laborers of tax department of tuyen quang province

ĐẠI HỌC QUỐC GIA HÀ NỘI KHOA QUẢN TRỊ VÀ KINH DOANH - NGUYỄN HỮU NGHỊ SOLUTIONS TO PERFECT THE EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION OF TASKS OF CADRES, CIVIL SERVANTS AND LABORERS OF TAX DEPARTMENT OF TUYEN QUANG PROVINCE GIẢI PHÁP HỒN THIỆN CƠNG TÁC ĐÁNH GIÁ, PHÂN LOẠI MỨC ĐỘ HOÀN THÀNH NHIỆM VỤ CỦA CÁN BỘ, CÔNG CHỨC, NGƯỜI LAO ĐỘNG CỤC THUẾ TỈNH TUYÊN QUANG LUẬN VĂN THẠC SĨ QUẢN TRỊ KINH DOANH HÀ NỘI - 2020 ĐẠI HỌC QUỐC GIA HÀ NỘI KHOA QUẢN TRỊ VÀ KINH DOANH - NGUYỄN HỮU NGHỊ SOLUTIONS TO PERFECT THE EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION OF TASKS OF CADRES, CIVIL SERVANTS AND LABORERS OF TAX DEPARTMENT OF TUYEN QUANG PROVINCE GIẢI PHÁP HOÀN THIỆN CƠNG TÁC ĐÁNH GIÁ, PHÂN LOẠI MỨC ĐỘ HỒN THÀNH NHIỆM VỤ CỦA CÁN BỘ, CÔNG CHỨC, NGƯỜI LAO ĐỘNG CỤC THUẾ TỈNH TUYÊN QUANG Chuyên ngành: Quản trị kinh doanh Mã số: 60 34 01 02 LUẬN VĂN THẠC SĨ QUẢN TRỊ KINH DOANH NGƯỜI HƯỚNG DẪN KHOA HỌC: TS PHẠM VĂN HỒNG HÀ NỘI - 2020 DECLARATION The author confirms that the research outcome in the thesis is the result of author‟s independent work during study and research period and it is not yet published in other‟s research and article The other‟s research result and documentation (extraction, table, figure, formula, and other document) used in the thesis are cited properly and the permission (if required) is given The author is responsible in front of the Thesis Assessment Committee, Hanoi School of Business and Management, and the laws for above-mentioned declaration Date………………………… i ACKNOWLEDGEMENT I would like to express my sincere thanks to the lecturers of HSB, VNU for their dedication to teaching and imparting valuable knowledge to me during my time at the school In particular, I would like to sincerely thank PhD Pham Van Hong has kindly instructed and instructed me to complete this thesis I would also like to express my sincere thanks to my colleagues who are working at the Tax Department of Tuyen Quang province for their whole-hearted support, data and practical suggestions, which help me to complete the thesis ii TABLE OF CONTENTS DECLARATION i ACKNOWLEDGEMENT ii ABBREVIATIONS vi INTRODUCTION CHAPTER 1: THEORETICAL BASIS ON EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION OF TASKS AND RESEARCH DESIGN 1.1 The concept and importance of evaluation and classification of task completion 1.1.1 The concept 1.1.2 Importance of working performance evaluation 10 1.2 Organization of the work performance evaluation 11 1.2.1 Determine the purpose of evaluation and classification 12 1.2.2 Criteria on the working performance evaluation 13 1.2.3 The selection and design of evaluation methods 15 1.2.4 Determine the evaluation cycle 22 1.2.5 The selection and training of the evaluator 23 1.2.6 Announcement of the content and organization of the evaluation 24 1.2.7 The analysis and utilization of the performance evaluation results 24 1.3 Factors affecting the performance evaluation 25 1.3.1 External factors 25 1.3.2 Internal factors 25 1.4 Experience in evaluating task performance for civil servants 26 1.4.1 Experience in evaluating party members at Party organizations in Tuyen Quang province in 2019 26 1.4.2 Experience in evaluating the emulation results for individuals of Nam Dinh Department of Taxation 30 iii 1.4.3 Lessons learned in improving the quality and efficiency of evaluation and classification of the level of task completion 34 1.5 Research design 35 1.5.1 Data collection 35 1.5.2 Research procedure 36 1.5.3 Design the questionnaire 36 1.5.5 Data analysis 37 CHAPTER 2: CURRENT SITUATION OF EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION OF TASKS OF CADRES, CIVIL SERVANTS AND LABORERS 39 2.1 General introduction of the Tax Department of Tuyen Quang province 39 2.1.1 Organization of the apparatus and human resources 39 2.1.2 Operation situation of Tax Department of Tuyen Quang province through years 42 2.2 Analysis of the work performance evaluation of civil servants in the Tax Department of Tuyen Quang province 44 2.2.1 General description of work performance evaluation 44 2.2.2 The situation of defining the purpose of performance evaluation 48 2.2.3 Actual status of determining performance evaluation criteria 49 2.2.4 Current situation of selecting and designing performance evaluation methods .51 2.2.5 The situation of the selection and training of the evaluator 53 2.2.6 Situation of determining evaluation cycle 56 2.2.7 Current status of content notification and evaluation organization 58 2.2.8 Current situation of analyzing and using evaluation results of work performance 59 2.3.Analysis of factors affecting the evaluation and classification of civil servants at the Tax Department of Tuyen Quang province 62 2.3.1 External factors 62 2.3.2 Internal factor 65 2.4 General evaluation on E&C 66 iv 2.4.1 Strong points 66 2.4.2 Limitations 66 2.4.3 Causes of limitations 69 CHAPTER 3: SOLUTIONS TO PERFECT THE EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION OF TASKS OF CADRES, CIVIL SERVANTS AND LABORERS OF TUYEN QUANG TAX DEPARTMENT 70 3.1.Development orientations of Tax Department of Tuyen Quang province from now till 2020 70 3.2 Viewpoints and directions on the evaluation and classification 71 3.3 Solutions to perfect the evaluation and classification of the level of the completion of tasks at the Tax Department of Tuyen Quang Province 72 3.3.1 Clearly define the purpose and importance of work performance evaluation 72 3.3.2 Improve the criteria for evaluating the completion of work .74 3.3.3 Perfecting the method of work performance evaluation 78 3.3.4 Complete the evaluation cycle and train evaluators on the evaluation of work performance 80 3.3.5 Complete the notification and organization of evaluation of work performance 81 3.3.6 Complete the analysis and use of evaluation results 83 3.3.7 Building evaluation and classification software 84 CONCLUSION 86 REFERENCES 87 APPENDIX v Symbol E&C SB SMART vi LIST OF TABLE Table 1: Comments on the evaluation methods 21 Table : The Criteria Set for evaluating and ranking cadres and party members 26 Table 1: Allocation of resources at Tax Department 41 Table 2: Results of State Budget revenue of the Tax Department 43 Table Criteria for scoring the work results at the Tax Department 49 Table 4: Survey results on E&C methods 53 Table 5: Survey result on who would have been the final evaluator 54 Table 6: The survey results suggest that taxpayers should evaluate the service attitude of civil servants 54 Table 7: The results of the survey on common mistakes of the evaluator 55 Table 8: Job evaluation is conducted regularly throughout the working process 57 Table 9: Opinions about the factor of dissatisfaction in E&C 60 Table 1: Comments about the organization of the effective evaluation 82 LIST OF FIGURES Diagram 2.1 Organization structure of Tax Department of Tuyen Quang province 40 vii INTRODUCTION The urgency of the disscussed topic Regardless of any country, Tax is always an important and major revenue source of the State Budget Taxation was born in association with the formation and development of the State The tax system and policies of each State are built on the basis of specific socio-economic-political conditions in certain historical periods In Vietnam, the tax agency under the Ministry of Finance is the Government agency, performing the function of advising and assisting the Ministry of Finance in state management of domestic revenues nationwide, including: Taxes, fees, charges and other revenues of the state budget; and the organization of tax administration in accordance with law The Tax Department of Tuyen Quang province together with the Tax Departments of the provinces and cities nationwide was established on August 21, 1990 on the basis of merging three organizations for: State revenue, Industrial and Commercial tax, and st Agricultural tax From October , 1990, the Tax Department officially has been operating under the uniform tax system from the central to local levels At the beginning of the establishment of the Tax Department of Tuyen Quang province, there were functional divisions under the Tax Department and District Tax Departments with 247 cadres and civil servants, of which: 11.74% of university degrees; 29.55% of secondary education, and the remaining of untrained ones Up to now, the Tax Department of Tuyen Quang province has had 366 cadres, civil servants and laborers with 11 functional divisions and 07 Tax Departments of the districts and cities, in which the ones with Master degrees are 18 people - equal to 5%; with University degrees are 234 people – equal to 64%; with College, Intermediate education degree are 114 people- equal to 31% In 1991, the Tax Department was assigned by the State to collect 10 billion dong to contribute to the State budget Together with the growth of national economy and the strong development of the provincial economy, the close attention and guidance of the Ministry of Finance, the Provincial Party Committee, the 1 20% and lower scored for behavior, and competence If the (including behavior, and work can 16 we specify total score to evaluate capacity compared to the total score on evaluating performance? In your you 17 software performance of your work so that more effective? opi build In your combination 18 evaluation help performance servants more accurately? C Evaluation cycle In your opinion, is the 19 current 1-year evaluation cycle of suitable? 20 When eva work performance review salary increase, what you evaluation cycle? When think the the 21 civil out in a 6-month cycle, what you think of that evaluation cycle? Do you think that the 22 evaluation of performance of conducted the work during process to serve as a basis for year-end evaluation? How long will you choose 23 to evaluate performance servants' work? D Selection and training of the evaluator In evaluate performance order 24 servants in division Tax who should be the final evaluator? 25 Do your evaluators make the mistakes? (One can be chose) Department or How is the training of evaluator for 26 civil servants Department Quang province now? Does evaluator need to be 27 familiar evaluation criteria? In your opinion, which is the best form to conduct the training of evaluator 28 most efficiently? (One or more answers can be chose) E Announcement and organization of the evaluation Are you fully and timely informed 29 criteria evaluating performance of the work? According long 30 reasonable the criteria and its content before the evaluation? When your did self-evaluation the work performance to 31 the evaluator division) official meeting? During meeting the what you think about 32 the evaluator? (One or more answers can be chose) Are 33 you encouraged present your own opinion during the meeting? In your opinion, how to organize meeting 34 effectively? (One or more answers can be chose) Who you think is the 35 essential the evaluation meeting? According to evaluator 36 how to analyze and find out why the civil servant did not finish the job? 37 In your need to know how to determine civil evaluation? According goal 38 of work should be agreed between leaders and civil servants? F Analysis and utilization of evaluation results Do you care about result 39 of your latest civil servant evaluation? How provided with information 40 on the results of your work evaluation? How 41 with work evaluation? the What you learn after each evaluation? 42 (One or more answers can be chose) What factors evaluation 43 unsatisfied? (One or more answers can be chose) Has the evaluation results 44 of your work been used appropriately evaluation purposes? To effectivenessof assessment, what you 45 think? (One or more answers can be chose) promote ... contributions to the tax industry The evaluation and classification of the level of completion of tasks of civil servants and laborers of the Tax Department of Tuyen Quang Province over the past years... OF THE LEVEL OF COMPLETION OF TASKS OF CADRES, CIVIL SERVANTS AND LABORERS CHAPTER 2: CURRENT SITUATION OF EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION OF TASKS OF CADRES, CIVIL SERVANTS. .. NGUYỄN HỮU NGHỊ SOLUTIONS TO PERFECT THE EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION OF TASKS OF CADRES, CIVIL SERVANTS AND LABORERS OF TAX DEPARTMENT OF TUYEN QUANG PROVINCE GIẢI